1. It is the responsibility of the board of commissioners of a drainage district operating pursuant to chapter 85.06 RCW to designate the amount of the assessment to be levied against each parcel of land within the district according to present ownership. 2. If a redetermination of benefits has not been accomplished pursuant to RCW 85.06.130, or an alternative statutory means of providing funds for drainage facility maintenance has not been adopted, maintenance assessments designated by the drainage district commissioners shall be computed on the basis of the benefits in each case as determined by the superior court jury pursuant to RCW 85.06.120. 3. Assuming that the original superior court determination of benefits under RCW 85.06.120 continues as an accurate reflection of the benefits derived from the drainage district system despite changes in size of ownership and land use, and that no alternative means of acquiring maintenance funds has been adopted, the district board of commissioners in computing maintenance assessments "in proportion to the maximum benefits assessed" as required by RCW 85.05.270 should apportion the individual assessments on the basis of the ratio that the area of each present individual ownership bears to the total acreage of the originally considered parcel.
In levying a tax for purposes of school district of the first class, the board of county commissioners act ministerially and may not question the need of the amounts asked.